OECD updates MLI Matching Database

Jun 24, 2019

The OECD has updated its Matching Database for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI). It now includes information on entry into effect dates and reference to synthesised texts, if available.

The Matching Database makes projections on how the MLI modifies a specific tax treaty covered by the MLI by matching information from Signatories’ MLI positions.

According to the OECD, this tool is a preliminary (beta) version that will be improved over time. The OECD welcomes comments and suggestions from the public on the development of improved versions of the MLI Matching Database.